Eller Accounting Professor Joins Business Scholarship Podcast to Discuss Financial Reporting Research

Preeti Choudhary, associate professor of accounting in the Eller College of Management at the University of Arizona, joined a November 4 Business Scholarship Podcast to discuss her research on the properties and implications of financial reporting reliability and materiality judgement.

The podcast delves into Choudhary’s 2019 publication, Auditors’ Quantitative Materiality Judgements: Properties and Implications for Financial Reporting Reliability, co-authored with Kenneth Merkley (Indiana University) and Katherine Schipper (Duke University).

“The concept of materiality is the task of estimating what a big amount of investment is in a particular company at a given time,” says Choudhary in the podcast. “It is based on the legal concept of determining what aspects would be significant enough to change an investor’s assessment of a company. In its essence, materiality is a form of art.”

Choudhary joined the Eller College's School of Accountancy as associate professor in 2017. She earned her PhD in Accounting from Duke University in 2008. Prior to academia, she worked as an internal auditor for The Washington Post and in enterprise risk services with Deloitte. Her research focuses on capital markets financial accounting, financial reporting for taxes, recognition versus disclosure and financial reporting reliability.